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A Study Concerning The Opportunity Of Introducing The Flat Tax In The Case Of The Income Tax For Individuals In Romania


  • Abrudan Leonard

    () (University of Oradea, Faculty of Economic Sciences)

  • Abrudan Cristina

    () (University of Oradea, Faculty of Economic Sciences)


In this paper we will try to find out if the flat tax as an income tax has answered the objectives of the governors in the field of the public economy. We will study if the budgetary receipts from this particular tax met the expectations of those who thought that this could be a solution in order to energise the economic and social activity.

Suggested Citation

  • Abrudan Leonard & Abrudan Cristina, 2011. "A Study Concerning The Opportunity Of Introducing The Flat Tax In The Case Of The Income Tax For Individuals In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 310-315, December.
  • Handle: RePEc:ora:journl:v:1:y:2011:i:2:p:310-315

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    flat tax; income; budgetary receipts;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household


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